Whoever, not being an authorized depositary of public moneys,
knowingly receives from any disbursing officer, or collector of
internal revenue, or other agent of the United States, any public
money on deposit, or by way of loan or accommodation, with or
without interest, or otherwise than in payment of a debt against
the United States, or uses, transfers, converts, appropriates, or
applies any portion of the public money for any purpose not
prescribed by law is guilty of embezzlement and shall be fined
under this title or not more than the amount so embezzled,
whichever is greater, or imprisoned not more than ten years, or
both; but if the amount embezzled does not exceed $1,000, he shall
be fined not more than $1,000 or imprisoned not more than one year,
or both.

Based on title 18, U.S.C., 1940 ed., Sec. 182 (Mar. 4, 1909, ch.
321, Sec. 96, 35 Stat. 1106).
The smaller punishment for an offense involving $100 or less was
added. (See reviser's notes under sections 641 and 645 of this
title.)
Changes were made in phraseology.
AMENDMENTS
1996 - Pub. L. 104-294 substituted "does not exceed $1,000" for
"does not exceed $100".
1994 - Pub. L. 103-322 substituted "shall be fined under this
title or not more than the amount so embezzled, whichever is
greater, or imprisoned" for "shall be fined not more than the
amount so embezzled or imprisoned".